TMI Blog1980 (7) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... made to them? Held that:- Writ petitions are allowed and the assessment orders are quashed in so far as they include the amounts recovered as "deposits" in the total turnover of the petitioner for the assessment years 1970-71 and 1971-72. - Writ Petition No. 154, & 385 of 1972 - - - Dated:- 24-7-1980 - PATHAK R.S. AND CHINNAPPA REDDY O. JJ. P.A. Francis, Senior Advocate (K.M.R. Nair, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner sells liquor and on some sales of liquor it not only charged the purchasers for freight and excise duty but also included in the bills a certain amount by way of "deposit" to be charged as sales tax in the event of freight and excise duty being included in the total turnover for the purpose of assessment. In the assessment orders, the assessing authority did not clearly pronounce on the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from the total turnover of the dealer for the purpose of assessment to sales tax. In the circumstances, the writ petitions are allowed and the assessment orders are quashed in so far as they include the amounts recovered as "deposits" in the total turnover of the petitioner for the assessment years 1970-71 and 1971-72. There is no order as to costs. Petitions allowed. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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